{"title":"On Jeffrey Unerman and the Future of NGO Accountability","authors":"R. Boomsma","doi":"10.1080/0969160X.2021.2003215","DOIUrl":null,"url":null,"abstract":"ABSTRACT\n This paper highlights the immense contribution of Professor Jeffrey Unerman to the field of sustainability accounting. It reflects on how he, together with his co-authors, initiated and advanced a research stream on non-governmental organisation (NGO) accounting and accountability. The paper reviews some of Jeffrey’s most influential work and explores three aspects that are of particular relevance to current debates on NGO accountability: accounting for the unintended and unforeseen consequences of NGO activities; impediments and resistance to broader NGO accountability; and striving for enhanced downward accountability. Further, the paper highlights how Jeffrey’s research has inspired other accounting scholars to investigate issues of NGO accountability and offers several directions for future research in this area.","PeriodicalId":38053,"journal":{"name":"Social and Environmental Accountability Journal","volume":"41 1","pages":"219 - 232"},"PeriodicalIF":0.0000,"publicationDate":"2021-09-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"3","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Social and Environmental Accountability Journal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1080/0969160X.2021.2003215","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"Business, Management and Accounting","Score":null,"Total":0}
引用次数: 3
Abstract
ABSTRACT
This paper highlights the immense contribution of Professor Jeffrey Unerman to the field of sustainability accounting. It reflects on how he, together with his co-authors, initiated and advanced a research stream on non-governmental organisation (NGO) accounting and accountability. The paper reviews some of Jeffrey’s most influential work and explores three aspects that are of particular relevance to current debates on NGO accountability: accounting for the unintended and unforeseen consequences of NGO activities; impediments and resistance to broader NGO accountability; and striving for enhanced downward accountability. Further, the paper highlights how Jeffrey’s research has inspired other accounting scholars to investigate issues of NGO accountability and offers several directions for future research in this area.
期刊介绍：
Social and Environmental Accountability Journal (SEAJ) is the official Journal of The Centre for Social and Environmental Accounting Research. It is a predominantly refereed Journal committed to the creation of a new academic literature in the broad field of social, environmental and sustainable development accounting, accountability, reporting and auditing. The Journal provides a forum for a wide range of different forms of academic and academic-related communications whose aim is to balance honesty and scholarly rigour with directness, clarity, policy-relevance and novelty. SEAJ welcomes all contributions that fulfil the criteria of the journal, including empirical papers, review papers and essays, manuscripts reporting or proposing engagement, commentaries and polemics, and reviews of articles or books. A key feature of SEAJ is that papers are shorter than the word length typically anticipated in academic journals in the social sciences. A clearer breakdown of the proposed word length for each type of paper in SEAJ can be found here.
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